ABERCI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABERCI
Largest movements
- Cash +€101,672
up €101,672 (+54.0%), from €188,277 to €289,948
mainly Investment in fixed assets (net) (+€79,184) and Net result for the year (+€41,767)
- Tangible fixed assets -€92,041
down €92,041 (-29.2%), from €315,444 to €223,403
of which Land and buildings: -€86,904
- Reserves +€35,000
up €35,000 (+7.3%), from €476,979 to €511,979
of which Distributable reserves: +€35,000
- Tax, wage and social debts -€23,990
down €23,990 (-99.3%), from €24,158 to €169
- Financial income -€27,724
down €27,724 (-86.2%), from €32,165 to €4,440
- Depreciation -€19,788
down €19,788 (-60.6%), from €32,645 to €12,857
- Gross operating margin +€16,398
up €16,398 (+24.1%), from €68,065 to €84,463
- Other operating charges +€2,441
up €2,441 (+20.7%), from €11,788 to €14,228
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €866,400 | €876,056 | +€9,656 | +1.1% |
| Fixed assets | 21/28 | €315,444 | €223,403 | -€92,041 | -29.2% |
| Tangible fixed assets | 22/27 | €315,444 | €223,403 | -€92,041 | -29.2% |
| Land and buildings | 22 | €310,307 | €223,403 | -€86,904 | -28.0% |
| Plant, machinery and equipment | 23 | €1,625 | - | -€1,625 | |
| Furniture and vehicles | 24 | €3,512 | - | -€3,512 | |
| Current assets | 29/58 | €550,956 | €652,653 | +€101,697 | +18.5% |
| Current investments | 50/53 | €362,214 | €362,214 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €188,277 | €289,948 | +€101,672 | +54.0% |
| Deferred charges and accrued income | 490/1 | €465 | €490 | +€25 | +5.4% |
| Total equity and liabilities | 10/49 | €866,400 | €876,056 | +€9,656 | +1.1% |
| Equity | 10/15 | €741,013 | €782,780 | +€41,767 | +5.6% |
| Contributions | 10/11 | €24,308 | €24,308 | = | 0.0% |
| Reserves | 13 | €476,979 | €511,979 | +€35,000 | +7.3% |
| Tax-exempt reserves | 132 | €114,212 | €114,212 | = | 0.0% |
| Distributable reserves | 133 | €362,767 | €397,767 | +€35,000 | +9.6% |
| Profit (loss) carried forward | 14 | €239,725 | €246,493 | +€6,767 | +2.8% |
| Amounts payable | 17/49 | €125,388 | €93,276 | -€32,112 | -25.6% |
| Amounts payable within one year | 42/48 | €125,388 | €93,276 | -€32,112 | -25.6% |
| Trade debts | 44 | €11,757 | €6,635 | -€5,122 | -43.6% |
| Suppliers | 440/4 | €11,757 | €6,635 | -€5,122 | -43.6% |
| Taxes, remuneration and social security | 45 | €24,158 | €169 | -€23,990 | -99.3% |
| Taxes | 450/3 | €24,158 | €169 | -€23,990 | -99.3% |
| Other amounts payable | 47/48 | €89,472 | €86,472 | -€3,000 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,645 | €12,857 | -€19,788 | -60.6% |
| Other operating charges | 640/8 | €11,788 | €14,228 | +€2,441 | +20.7% |
| Non-recurring operating charges | 66A | €270 | €179 | -€91 | -33.6% |
| Gross operating margin | 9900 | €68,065 | €84,463 | +€16,398 | +24.1% |
| Operating profit (loss) | 9901 | €23,362 | €57,198 | +€33,836 | +145% |
| Financial income | 75/76B | €32,165 | €4,440 | -€27,724 | -86.2% |
| Recurring financial income | 75 | €32,165 | €4,440 | -€27,724 | -86.2% |
| Financial charges | 65/66B | €126 | €112 | -€13 | -10.7% |
| Recurring financial charges | 65 | €126 | €112 | -€13 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €55,401 | €61,526 | +€6,125 | +11.1% |
| Income taxes | 67/77 | €19,273 | €19,759 | +€486 | +2.5% |
| Profit (loss) for the period | 9904 | €36,128 | €41,767 | +€5,639 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,128 | €41,767 | +€5,639 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.